【简答题】Errors may occur in posting debits and credits from the journal to the ( ).
【判断题】对于分期付息债券,若采用实际利率法对公司折价发行的债券摊销,因为债券的账面价值逐期增加,应负担的利息费用也随之逐期增加:
【判断题】词义可以分为理性 义和色彩 义 。 ( )
【单选题】Which of the following is provided by a trial balance in which total debits equal total credits?
A.
Proof that no transaction was completely omitted from the ledger during the posting process.
B.
Proof that the correct debit or credit balance has been computed for each account.
C.
Proof that the ledger is in balance.
D.
Proof that transactions have been correctly analyzed and recorded in the proper accounts.